§ Motion made and Question put
§ That—
- (1) In section 49(1)(a) of the Income Tax (Earnings and Pensions) Act 2003, for "for the purposes of a business carried on by another person" there shall be substituted "for another person".
- (2) Section 49(2) of that Act shall be omitted.
- In section 56(7) of that Act—
- (a) at the end of paragraph (a) there shall be inserted ", and";
- (b) paragraph (c) and the word "and" preceding it shall be omitted.
- (4) This Resolution shall apply in relation to services performed or due to be performed on or after 10th April 2003.
§ And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
§ The House divided: Ayes 338, Noes 128.
766| Division No. 170] | [11.28 pm |
| AYES | |
| Adams, Irene (Paisley N) | Benn, Hilary |
| Alexander, Douglas | Benton, Joe (Bootle) |
| Allan, Richard | Berry, Roger |
| Anderson, rh Donald (Swansea E) | Betts, Clive |
| Anderson, Janet (Rossendale & Darwen) | Blackman, Liz |
| Blizzard, Bob | |
| Armstrong, rh Ms Hilary | Boateng, rh Paul |
| Atherton, Ms Candy | Borrow, David |
| Bailey, Adrian | Bradley, rh Keith (Withington) |
| Baird, Vera | Brake, Tom (Carshalton) |
| Baker, Norman | Brooke, Mrs Annette L. |
| Banks, Tony | Brown, rh Gordon (Dunfermline E) |
| Barrett, John | |
| Barron, rh Kevin | Brown, rh Nicholas (Newcastle E Wallsend) |
| Battle, John | |
| Bayley, Hugh | Brown, Russell (Dumfries) |
| Begg, Miss Anne | Browne, Desmond |
| Bruce, Malcolm | Follett, Barbara |
| Bryant, Chris | Foster, rh Derek |
| Buck, Ms Karen | Foster, Don (Bath) |
| Burgon, Colin | Foster, Michael (Worcester) |
| Burnett, John | Foster, Michael Jabez (Hastings & Rye) |
| Burnham, Andy | |
| Burstow, Paul | Foulkes, rh George |
| Cable, Dr. Vincent | Francis, Dr. Hywel |
| Cairns, David | Galloway, George |
| Calton, Mrs Patsy | Gapes, Mike (Ilford S) |
| Campbell, Alan (Tynemouth) | Gardiner, Barry |
| Campbell, Mrs Anne (C'bridge) | George, rh Bruce (Walsall S) |
| Campbell, Ronnie (Blyth V) | Gerrard, Neil |
| Caplin, Ivor | Gibson, Dr. Ian |
| Carmichael, Alistair | Gidley, Sandra |
| Casale, Roger | Gilroy, Linda |
| Caton, Martin | Goggins, Paul |
| Cawsey, Ian (Brigg) | Green, Matthew (Ludlow) |
| Challen, Colin | Griffiths, Jane (Reading E) |
| Chapman, Ben (Wirral S) | Griffiths, Nigel (Edinburgh S) |
| Chidgey, David | Griffiths, Win (Bridgend) |
| Clapham, Michael | Grogan, John |
| Clark, Mrs Helen (Peterborough) | Hall, Mike (Weaver Vale) |
| Clark, Paul (Gillingham) | Hamilton, David (Midlothian) |
| Clarke, rh Tom (Coatbridge & Chryston) | Hamilton, Fabian (Leeds NE) |
| Hancock, Mike | |
| Clarke, Tony (Northampton S) | Hanson, David |
| Clwyd, Ann (Cynon V) | Harman, rh Ms Harriet |
| Coaker, Vernon | Harris, Dr. Evan (Oxford W & Abingdon) |
| Coffey, Ms Ann | |
| Cohen, Harry | Harris, Tom (Glasgow Cathcart) |
| Coleman, Iain | Harvey, Nick |
| Colman, Tony | Havard, Dai (Merthyr Tydfil & Rhymney) |
| Cook, rh Robin (Livingston) | |
| Cotter, Brian | Heath, David |
| Cousins, Jim | Henderson, Doug (Newcastle N) |
| Cox, Tom (Tooting) | Henderson, Ivan (Harwich) |
| Crausby, David | Hendrick, Mark |
| Cruddas, Jon | Hepburn, Stephen |
| Cryer, Ann (Keighley) | Heppell, John |
| Cryer, John (Hornchurch) | Hesford, Stephen |
| Cummings, John | Heyes, David |
| Cunningham, Jim (Coventry S) | Hill, Keith (Streatham) |
| Cunningham, Tony (Workington) | Hinchliffe, David |
| Dalyell, Tam | Hoey, Kate (Vauxhall) |
| Davey, Edward (Kingston) | Holmes, Paul |
| Davey, Valerie (Bristol W) | Hood, Jimmy (Clydesdale) |
| David, Wayne | Hope, Phil (Corby) |
| Davidson, Ian | Hopkins, Kelvin |
| Davies, rh Denzil (Llanelli) | Howarth, George (Knowsley N & Sefton E) |
| Davies, Geraint (Croydon C) | |
| Dawson, Hilton | Howells, Dr. Kim |
| Dean, Mrs Janet | Hughes, Beverley (Stretford & Urmston) |
| Denham, rh John | |
| Dhanda, Parmjit | Hughes, Kevin (Doncaster N) |
| Dismore, Andrew | Hughes, Simon (Southwark N) |
| Dobbin, Jim (Heywood) | Humble, Mrs Joan |
| Dobson, rh Frank | Hurst, Alan (Braintree) |
| Doran, Frank | Iddon, Dr. Brian |
| Doughty, Sue | Ingram, rh Adam |
| Dowd, Jim (Lewisham W) | Irranca-Davies, Huw |
| Drew, David (Stroud) | Jackson, Glenda (Hampstead & Highgate) |
| Eagle, Angela (Wallasey) | |
| Edwards, Huw | Jackson, Helen (Hillsborough) |
| Efford, Clive | Jamieson, David |
| Ellman, Mrs Louise | Jenkins, Brian |
| Ennis, Jeff (Barnsley E) | Johnson, Alan (Hull W) |
| Etherington, Bill | Jones, Helen (Warrington N) |
| Ewing, Annabelle | Jones, Jon Owen (Cardiff C) |
| Farrelly, Paul | Joyce, Eric (Falkirk W) |
| Field, rh Frank (Birkenhead) | Kaufman, rh Gerald |
| Fisher, Mark | Keeble, Ms Sally |
| Fitzpatrick, Jim | Keen, Alan (Feltham) |
| Fitzsimons, Mrs Lorna | Keen, Ann (Brentford) |
| Flint, Caroline | Keetch, Paul |
| Flynn, Paul (Newport W) | Kidney, David |
| Kilfoyle, Peter | Prentice, Ms Bridget (Lewisham E) |
| King, Andy (Rugby) | |
| Kirkwood, Sir Archy | Prentice, Gordon (Pendle) |
| Knight, Jim (S Dorset) | Price, Adam (E Carmarthen & Dinefwr) |
| Kumar, Dr. Ashok | |
| Ladyman, Dr. Stephen | Primarolo, rh Dawn |
| Lamb, Norman | Prosser, Gwyn |
| Laws, David (Yeovil) | Pugh, Dr. John |
| Lazarowicz, Mark | Purchase, Ken |
| Leslie, Christopher | Purnell, James |
| Levitt, Tom (High Peak) | Quin, rh Joyce |
| Lewis, Ivan (Bury S) | Quinn, Lawrie |
| Linton, Martin | Rapson, Syd (Portsmouth N) |
| Lloyd, Tony (Manchester C) | Raynsford, rh Nick |
| Llwyd, Elfyn | Reed, Andy (Loughborough) |
| Love, Andrew | Reid, Alan (Argyll & Bute) |
| Lucas, Ian (Wrexham) | Rendel, David |
| Luke, Iain (Dundee E) | Robertson, Angus (Moray) |
| Lyons, John (Strathkelvin) | Robertson, John (Glasgow Anniesland) |
| McAvoy, Thomas | |
| McCabe, Stephen | Robinson, Geoffrey (Coventry NW) |
| McCafferty, Chris | |
| McDonagh, Siobhain | Roche, Mrs Barbara |
| McFall, John | Rooney, Terry |
| McIsaac, Shona | Ruddock, Joan |
| Mackinlay, Andrew | Russel Bob (Colchester) |
| McNulty, Tony | Ryan, Joan (Enfield N) |
| McWalter,Tony | Salmond, Alex |
| Mahmood, Khalid | Sanders, Adrian |
| Mahon, Mrs Alice | Sarwar, Mohammad |
| Mallaber, Judy | Savidge, Malcolm |
| Marris, Rob (Wolverh'ton SW) | Sedgemore, Brian |
| Marsden, Gordon (Blackpool S) | Shaw, Jonathan |
| Marshall, David (Glasgow Shettleston) | Sheerman, Barry |
| Sheridan, Jim | |
| Marshall, Jim (Leicester S) | Shipley, Ms Debra |
| Martlew, Eric | Smith, rh Chris (Islington S & Finsbury) |
| Meacher rh Michael | |
| Meale, Alan (Mansfield) | Smith Llew (Blaenau Gwent) |
| Merron, Gillian | Smith Sir Rober (W Ab'd'ns & Kincardine) |
| Michael, Alun | |
| Miliband, David | Soley Clive |
| Miller, Andrew | Southworth, Helen |
| Mitchell, Austin (Gt Grimsby) | Spellar rh Jonn |
| Moffatt, Laura | Stewart, David (Inverness E & Lochaber) |
| Mole, Chris | |
| Moonie, Dr. Lewis | Stewart Ian (Eccles) |
| Moore, Michael | Stinchcombe, Paul |
| Moran, Margaret | Stoate Dr Howard |
| Morgan, Julie | Strang rh Dr. Gavin |
| Morley, Elliot | Stunell, Andrew |
| Morris, rh Estelle | Sutcliffe, Gerry |
| Mountford, Kali | Tami Mark (Alyn) |
| Mudie, George | Taylor rh Ann (Dewsbury) |
| Mullin, Chris | Taylor Dari (Stockton S) |
| Murphy, Denis (Wansbeck) | Taylor, Matthew (Truro) |
| Murphy, Jim (Eastwood) | Thomas, Gareth (Clwyd W) |
| Murphy, rh Paul (Torfaen) | Thomas, Gareth (Harrow W) |
| Naysmith, Dr. Doug | Timms, Stephen |
| Norris, Dan (Wansdyke) | Tipping, Paddy |
| O'Hara, Edward | Todd, Mark (S Derbyshire) |
| Olner, Bill | Touhig, Don (Islwyn) |
| Öpik, Lembit | Trickett, Jon |
| Organ, Diana | Truswell, Paul |
| Owen, Albert | Turner, Dr. Desmond (Brighton Kemptown) |
| Palmer, Dr. Nick | |
| Pearson, Ian | Twigg, Derek (Halton) |
| Perham, Linda | Twigg, Stephen (Enfield) |
| Picking, Anne | Tyler, Paul (N Cornwall) |
| Pickthall, Colin | Tynan, Bill (Hamilton S) |
| Plaskitt, James | Vis, Dr. Rudi |
| Pollard, Kerry | Walley, Ms Joan |
| Pond, Chris (Gravesham) | Ward, Claire |
| Pope, Greg (Hyndburn) | Wareing, Robert N. |
| Pound, Stephen | Watson, Tom (W Bromwich E) |
| Watts, David | Woodward, Shaun |
| Webb, Steve (Northavon) | Woolas, Phil |
| Weir, Michael | Worthington, Tony |
| White, Brian | Wright, Anthony D. (Gt Yarmouth) |
| Whitehead, Dr. Alan | |
| Wicks, Malcolm | Wright, David (Telford) |
| Williams, rh Alan (Swansea W) | Wright, Tony (Cannock) |
| Williams, Betty (Conwy) | Wyatt, Derek |
| Williams, Hywel (Caernarfon) | Younger-Ross, Richard |
| Williams, Roger (Brecon) | |
| Wilson, Brian | Tellers for the Ayes: |
| Winnick, David | Mr. Nick Ainger and |
| Wishart, Pete | Charlotte Atkins |
| NOES | |
| Amess, David | Howard, rh Michael |
| Ancram, rh Michael | Howarth, Gerald (Aldershot) |
| Arbuthnot, rh James | Hunter, Andrew |
| Atkinson, David (Bour'mth E) | Jack, rh Michael |
| Atkinson, Peter (Hexham) | Jenkin, Bernard |
| Bacon, Richard | Johnson, Boris (Henley) |
| Baldry, Tony | Key, Robert (Salisbury) |
| Barker, Gregory | Knight, rh Greg (E Yorkshire) |
| Beggs, Roy (E Antrim) | Laing, Mrs Eleanor |
| Bellingham, Henry | Lansley, Andrew |
| Bercow, John | Leigh, Edward |
| Beresford, Sir Paul | Lewis, Dr. Julian (New Forest E) |
| Blunt, Crispin | Liddell-Grainger, Ian |
| Boswell, Tim | Lidington, David |
| Brady, Graham | Lilley, rh Peter |
| Brazier, Julian | Loughton, Tim |
| Browning, Mrs Angela | Luff, Peter (M-Worcs) |
| Burns, Simon | McIntosh, Miss Anne |
| Burnside, David | Maclean, rh David |
| Burt, Alistair | McLoughlin, Patrick |
| Cameron, David | Malins, Humfrey |
| Cash, William | Maples, John |
| Chapman, Sir Sydney (Chipping Barnet) | Maude, rh Francis |
| Mawhinney, rh Sir Brian | |
| Chope, Christopher | May, Mrs Theresa |
| Clappison, James | Mercer, Patrick |
| Clarke, rh Kenneth (Rushcliffe) | Mitchell, Andrew (Sutton Coldfield) |
| Collins, Tim | |
| Conway, Derek | Murrison, Dr. Andrew |
| Curry, rh David | Norman, Archie |
| Davis, rh David (Haltemprice & Howden) | Osborne, George (Tatton) |
| Ottaway, Richard | |
| Djanogly, Jonathan | Paisley, Rev. Ian |
| Donaldson, Jeffrey M. | Paterson, Owen |
| Dorrell, rh Stephen | Pickles, Eric |
| Duncan, Alan (Rutland) | Portillo, rh Michael |
| Evans, Nigel | Prisk, Mark (Hertford) |
| Fabricant, Michael | Redwood, rh John |
| Fallon, Michael | Robathan, Andrew |
| Field, Mark (Cities of London & Westminster) | Robertson, Hugh (Faversham & M-Kent) |
| Flight, Howard | Robertson, Laurence (Tewk'b'ry) |
| Flook, Adrian | Rosinclell, Andrew |
| Gale, Roger (N Thanet) | Ruffley, David |
| Garnier, Edward | Selous, Andrew |
| Gibb, Nick (Bognor Regis) | Shepherd, Richard |
| Goodman, Paul | Simmonds, Mark |
| Gray, James (N Wilts) | Simpson, Keith (M-Norfolk) |
| Grayling, Chris | Smyth, Rev. Martin (Belfast S) |
| Green, Damian (Ashford) | Soames, Nicholas |
| Greenway, John | Spicer, Sir Michael |
| Grieve, Dominic | Spink, Bob (Castle Point) |
| Gummer, rh John | Stanley, rh Sir John |
| Hague, rh William | Steen, Anthony |
| Hammond, Philip | Syms, Robert |
| Hayes, John (S Holland) | Taylor, Ian (Esher) |
| Heald, Oliver | Taylor, John (Solihull) |
| Heathcoat-Amory, rh David | Taylor, Sir Teddy |
| Hendry, Charles | Tredinnick, David |
| Hermon, Lady | Trend, Michael |
| Hoban, Mark (Fareham) | Trimble, rh David |
| Turner, Andrew (Isle of Wight) | Wilshire, David |
| Tyrie, Andrew | Yeo, Tim (S Suffolk) |
| Viggers, Peter | Young, rh Sir George |
| Watkinson, Angela | |
| Widdecombe, rh Miss Ann | Tellers for the Noes: |
| Wiggin, Bill | Mr. Desmond Swayne and |
| Willetts, David | Mr. Mark Francois |
§ Question accordingly agreed to.